HB 139 required the aggregation and publication of a variety of financial information for all school districts, such as revenue and expenditure data, capital construction costs, recent audits, and similar reports. All of the information on this site consists of data and other information which the Department already collects and in most cases published in some existing form, or which is collected and published by another department within state government such as the Department of Audits and Accounts. HB 139 required the centralization of this information into a single website, which is the purpose of this new reporting system.